The following information pertains to Joyce Company.

1.Cash balance per bank, July 31, $9,173.

2. July bank service charge not recorded by the depositor $61.

3.Cash balance per books, July 31, $9,209.

4. Deposits in transit, July 31, $4,545.

5. Note for $3,845 collected for Joyce Company in July by the bank, plus interest $59 less fee $43. The collection has not been recorded by Joyce Company, and no interest has been accrued.

6. Outstanding checks, July 31, $709.

JOYCE COMPANY Bank Reconciliation July 31, 2014 Tcash bal Cash balance per bank statement bank statement 9173 Add: T Deposits in transit 4545 Less:T Outstanding checks 709 Adjusted cash balance per bank 13009 Cash balance per books 9209 Add: T Collection of note receivable Less: Bank service charge 61 Adjusted cash balance per books 13009